Hedge Accounting (Ind AS 109) | Cash Flow Hedge | MTP May 21 Q2a

MTP Questions and Solution
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[@aarambhjain1563]

Cannot imagine my FR preparations without this man ! Take a bow sir ❤

[@mahipatel7608]

I am studying in Canada. My prof explained almost nothing for the whole chapter but your video helped me a lot. Thank you.

[@kiranreddy7419]

Here come the Superman of CA faternity...❤️❤️

[@vanshikagoyal8398]

It was so so helpful, sir. I used to face problem in this topic and I got a broad overview of the same. Thankyou so much, sir!🙏

[@baghyashreek5198]

Made the sum look so simple, great approach to teaching!

[@priyankavanjani3766]

Thanks to you Sir, Hedge accounting & this question seem to be a little less dreadful!😇 FR Students can always count on you when ICAI comes up such difficult & unique stuff!

[@ManishKumar-gq2dy]

His expressions and the way he treated the students as children just lightened up the mood and reminded me that .........Dil to bachha h ji😅

[@shivaninampally2399]

After watching this video I got clarity in Hedging concept. Thank you sir:)

[@luckysuth]

Thank u sooo much sir..got conceptual clarity in very less time.

[@karan.1818]

Masterpiece!!👍

[@sudeeptabehera2847]

Thank you so much sir.. For the favourite part of favourite standard 109... 🙏

[@casurajsingh7775]

Perfectly explained.

[@kiruthikasundar6981]

Made the sum very simpler. Thank you so much sir!

[@mallikarjunhugar9898]

Thanks a lot sir for pure conceptual clarity and solving the question...

[@KshitijPatil15]

1:14 What is Hedge A/c? 2:33 4:28 - Fair Value Hedge 3:03 5:55 - Cash Flow Hedge 3:46 7:36 - Net Investment in Foreign Operation

[@jaisankar22]

thaank u

[@Krishna-pu5lz]

Well Explained. Thank you so much Sir

[@CAdarshnajain]

Excellent explanation! 👍

[@adityar572]

Well explained sir! Thankyou!

[@aakashvaze8849]

Simply Amazing

[@abhilashgandla2590]

Man with Golden 💖

[@caudayjagtap975]

You are great Sir 🙏

[@Success_257]

Awesome explation ✨

[@yugraj7057]

Thank you sir. Loved it.

[@harishgokul3549]

You really are kalki avatar sir! Our savior!

[@norwichism]

Sir, please give a list of important questions to be done just before the exam for SFM and FR.

[@rayapurredypravallika8499]

Sir, plz upload ind as 109... no one can explain like you ... your blessed for south Indian students.. plz upload ind as 109..

[@pr4mesh393]

Ind As 109 1hr revision video is already there and is the best

[@rayapurredypravallika8499]

Not revision lecture . Asking for full lecture

[@architasrivastava9107]

His regular lecturres are a gem.. Buy it bro u won't regret it

[@deepujoe5124]

@@arju76 hmm

[@CA_Shravani]

Lovely ❤️ thankssss aaaaaaa tonnnnnnneeeeee my dear sir

[@happysoul1135]

Sir please upload discussion on mtp of may 2021, your explainations are crisp. So please try. Thank you

[@sharanyakumar1277]

Net investment in FO hedge is for differences that arise in Monetary Items.

[@ca.atishjoshi]

Apan yaha question ka audit karne to baithe nahi😂😂 22:11 Such a great explanation of whole question sir❤️

[@gunjan8857]

thank you so much sir 🌼🌼

[@gauravgosai8205]

Thank You Sir!

[@akhillaxmeshwar9752]

Loved it

[@anishbaradiya1283]

Sir isme apan ne time value consider kara hai lekin derivative m jab apan foreign currency ke ques karte the tab toh lete hi nahi the?

[@canikitak]

BEST EXPLANATION

[@Natalia-cm8ez]

It's sad I discovered his videos few hours before exam🙆

[@user-dw1hr8cu2v]

Thank you ❤

[@hariprasadr1435]

Thank you so much sir 🙏

[@amolborgaonkar501]

Sir could you please make a video on ind as 102 cancellation of SBP plan & payment on cancellation SM Q? And one on expected credit losses ind as 109? Thank you 🙏🏻

[@sulochnak8563]

thank you sir!

[@keerthanaaravichandran6426]

Well explained sir! clear tq

[@amanjalan7246]

Thank you Sir!!

[@rahulchoudhary3912]

Why is the sales not recoded as foreign currency derivative embedded in sales contract?

[@fathimanowshad9142]

Thank you sooo much sir

[@ravinamewani4646]

Thanks sir😊

[@cashikhamishra2777]

Thank u sir🙏🏻

[@vankayalaptigopi8184]

Thank you sir

[@suhasijain9376]

Thank you

[@naveenreddy6245]

With different colour pen thank you sir

[@ganeshatmakuri2177]

Tqsm❤ sir

[@dhruvilshah4226]

Thankyou sir

[@rambshahi824]

Saviour 🙏🙏

[@aswinbprabhu6554]

thnx

[@pnkjtanwar]

Can we hedge an liability marked as amrtcost ? What accounting will happen?

[@vineethasatishjossyabhatla4622]

tq soooo much sirrrrr

[@shweta6168]

Very helpful sir

[@caaspirant847]

Sir I have done articleship from one of top 20 firms in audit feild and work on 2 clients only in 2years till now and get to work for few areas only and don't about other areas and wfh mai jyda kuch sikne ko nahi mil raha pls any guide and if you can make video on this as after my CA finals I want to be in consulting job or any finance related job will be my priority. So what should I do now.

[@nehalkhandelia124]

Sir❤️

[@raxitsavla6160]

Sir why are we not assessising for embedded Derivative in this question ??

[@akt3423]

Sir inter accounts revision upload kijiye for coming attempts please

[@jayeshagrawal5187]

Sir if we would have paid the premium Then entry on first day would be DERIVATIVES FA Dr To Bank Correct sir ?

[@pnr3977]

But in case of futures we don't pay any premium right.

[@jayeshagrawal5187]

@@pnr3977 yes we won't pay in case of futures.. I was thinking of options where we can pay premium

[@bikshalubabujampani2539]

God for FR

[@rajeshjain4899]

done

[@vaibhavchawla3877]

Hello sir I have query related to modification in lease term. In case of decease in scope of lease during the lease term.for example- from 6000 sq m area to 3000 sq m area and lease rental decrease from 60000 to 35000. We have to calculate value decrease in ROU assets on the basis of proportion decrease in scope. In case of lease liability, why we directly decreasing 50% lease liability (as treatment done by ICAI in ques 35 of module and Q2(b) of MTP 2). It should not be based on " PV of decrease in lease payment"(25000× PVAF of lease inception IBR or IRR}?

[@cashikhamishra2777]

Maybe I can help So ,there is two modification in the lease ,first is decrease in scope and 2nd is change in consideration...so they will be treated separately , bcz decrease in scope effect p&l but change in consideration do not effect p&l it will just get adjusted from rou asset. So frst decrease the scope of lease(ie LL and Rou) by 50% and charge the diff to p&l and Thn calculate revisd fv of LL and adjust it frm Rou asset.. Just ignore if not required😅

[@palakmalara22]

Sir plz cash flow q 12 please explain that also

[@vamsikrishna-sj6gz]

8:50 question

[@kunalpanwar3098]

Mostly teachers have skipped this chapter by giving notes and just solving that particular rtp 21 question

[@sameermathur3014]

Sir ek suggestion h.. hinglish mein padhaya kro.. subscribers aur students dono badh jaenge..

[@lavinavangani239]

Sir, I have a doubt....If u want to sell copper in future and for the risk being " exchange rate decreases" we took cash flow hedge. If in future the exchange rate actually decreases we record a Derivative Asset and for eg it increases we credit the derivate asset account My doubt is in which case will the derivate liability get recorded

[@curiosityrover3977]

Hedging means that we have zeroed our risk. Further, we fixed our cash flow by way of buying for e.g. Currency Future. In the context of above example, It means that whatever prices are in the market we are going to receive atleast Rs.76 per usd ( it should be exact rs. 76, but in question there is difference between spot rate and of forward rate of 30 sep on 30 sep itself.) So for your query regarding derivative asset or derivative liab. is not relevant here. because whether it is gain or loss, it is going to setoff with exchange fluctuation of underlying hedging item.

[@pavulurisitamahalakshmi9707]

13:00

[@anjimh]

Is this applicable for old syllabus students too?

[@sure431]

@25:13 rukho jara sabar karo

[@bhaskarabhishek1334]

It's somewhat similar to Embedded Derivatives

[@akshatbaldia]

Qn starts at 8:49

[@rajvenogopal9317]

tough subject matter - good effort but need to slow down a bit in explaining the terminology - & please don't mix your delivery with dual language- really annoying

[@prajnayjaiswal]

He mixes the language because his lectures are viewed by students across India and not only by the people of the South. Close to 90% students are comfortable with Hinglish. And as mentioned in the video, this was just an overview of the topic and not the entire explanation that usually takes close to an hour in the regular class and that's the reason why he was going fast. People viewing this lecture are assumed to have a basic understanding about the topic.

[@juilipathak2380]

Thank you so much sir 🙏

[@MrTiwari11]

Thank you sir

[@ganeshatmakuri2177]

Tqsm❤ sir

[@mudit5697]

Thankyou Sir

[@gururajatrivikrama1234]

Thank u sir

[@surya7874]

Thank you sir